In compliance with RCW 84.40.190, every person required by this title to list property shall make out and deliver to the assessor a statement, verified by his oath, of all personal property in his possession or under his control, and which, by the provisions of this title, he is required to list for taxation, either as owner of, holder thereof or as guardian, parents, husband, trustees, executor, administrator, receiver, accounting officer, partner, agent or factor. No person shall be required to list for taxation in his statement to the assessor any share or portion of the capital stock, or of any of the property of any company, association or corporation, which he may hold in whole or in part, where the company, being required so to do, has listed for assessment and taxation its capital stock and property with the tax commission, or as otherwise required by law. (Added by Res. adopted June 14, 1965).